Federal housing law
1220 Publ 5475 (PDF)
Federal housing law as enacted — verbatim and citable.
- Edition
- 2026-10-03
- Last updated
- 2026-10-04
- Jurisdiction
- United States
Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/p5475.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).
the Second Economic Impact Payments Automatic Payments¶
Most people don’t need to take any steps to receive a payment. People can check the status of their payments using the Get My Payment tool, available in English and Spanish, only on IRS.gov.
Eligibility¶
Generally, to be eligible for the second Economic Impact Payment, a person must:
have a valid work-eligible Social Security number
meet income requirements
not be a dependent of someone else
Note: Eligibility expanded for some families. Visit IRS.gov/EIP for details.
$600 per child¶
People can also get an additional $600 for each qualifying child under 17.
$600 for individuals¶
Eligible individuals with adjusted gross income up to $75,000 on a 2019 federal tax return will receive the full $600 payment.
$1,200 for married couples¶
Eligible married couples with adjusted gross income up to $150,000 on a joint return for 2019 will receive the full $1,200 payment.
Income and other limits apply.¶
Recovery Rebate Credit¶
Eligible people who didn’t receive one or both Economic Impact Payments or didn’t get the full amount for which they’re eligible can claim a Recovery Rebate Credit when they file their 2020 tax return.
Publication 5475 (12-2020) Catalog Number 75189M Department of the Treasury Internal Revenue Service www.irs.gov